by how much is unclear. The current UK government wants to announce tax cuts before the upcoming general election, but … history tells us that we should not be surprised if taxes were to rise post-election. And the performance of Scotland …'s devolved tax revenues - in particular given recent and planned tax policy changes - is uncertain. Taken together, these factors …

This chapter of our second annual Budget Report looks at Scottish tax policy and revenue, the overall amount of funding … recent years. On the tax side, as with the current year, increases to income tax on those on higher incomes are set to raise … a modest amount, but much more important have been significant upwards revisions to forecast underlying tax revenues …

current political and public debates. We therefore focus on the overall funding outlook, income tax revenue performance, local … government funding, and the distributional effects of tax and benefit reforms. …

This "explainer" looks at how the parties' proposals would affect Scotland and Wales, covering tax, spending, public …

This report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by …

We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the …

Individuals in the UK with health conditions may be entitled to two types of benefits - incapacity benefits (for those … whose condition prevents them from working) and disability benefits (to help with extra living costs arising from the … 'health-related' benefits - and official projections suggest that claimant numbers will rise further still. This report …